Turtles Day Nursery Limited - Accounts to registrar (filleted)

REGISTERED NUMBER: 07910715 (England and Wales)

Unaudited Financial Statements for the Year Ended 31 January 2026

for

Turtles Day Nursery Limited

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

Report of the Accountants

8

DIRECTORS:

Mrs S Robinson

D J Hickley

REGISTERED OFFICE:

11 Central Road

Fareham

Hampshire

PO16 9AJ

REGISTERED NUMBER:

07910715 (England and Wales)

ACCOUNTANTS:

Moss & Co (Direct Accounts) Limited

Rapley House

29 Creek Road

Hayling Island

Hampshire

PO11 9QZ

FIXED ASSETS

Intangible assets

4

3

Tangible assets

5

11,369

6,265

11,372

6,268

CURRENT ASSETS

Debtors

6

1,000

Cash at bank

51,462

11,976

52,462

12,976

CREDITORS

Amounts falling due within one year

7

49,003

23,987

NET CURRENT ASSETS/(LIABILITIES)

3,459

(11,011

)

TOTAL ASSETS LESS CURRENT
LIABILITIES

14,831

(4,743

)

CREDITORS

Amounts falling due after more than
one year

8

5,662

15,224

NET ASSETS/(LIABILITIES)

9,169

(19,967

)

CAPITAL AND RESERVES

Called up share capital

9

2

Retained earnings

10

9,167

(19,969

)

SHAREHOLDERS' FUNDS

9,169

(19,967

)

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 January 2026.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 January 2026 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for:

(a)	ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and

(b)

preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

The financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

In accordance with Section 444 of the Companies Act 2006, the Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 2 July 2026 and were signed on its behalf by:

Mrs S Robinson - Director

1.	STATUTORY INFORMATION

Turtles Day Nursery Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

2.	ACCOUNTING POLICIES

Basis of preparing the financial statements

These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

Turnover

Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Goodwill

Goodwill, being the amount paid in connection with the acquisition of a business in 2012, is being amortised evenly over its estimated useful life of ten years.

Intangible assets

Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Plant and machinery

-

20% on reducing balance

Office equipment

-

20% on reducing balance

Motor van

-

20% on reducing balance

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.

Hire purchase and leasing commitments

Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

Pension costs and other post-retirement benefits

The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 12 (2025 - 11 ) .

4.	INTANGIBLE FIXED ASSETS

Goodwill

£

COST

At 1 February 2025

and 31 January 2026

57,183

AMORTISATION

At 1 February 2025

and 31 January 2026

57,180

NET BOOK VALUE

At 31 January 2026

3

At 31 January 2025

3

5.	TANGIBLE FIXED ASSETS

Plant and

Office

machinery

equipment

Motor van

Totals

£

COST

At 1 February 2025

1,805

19,074

15,000

35,879

Additions

-

7,947

-

7,947

At 31 January 2026

1,805

27,021

15,000

43,826

DEPRECIATION

At 1 February 2025

1,735

14,893

12,986

29,614

Charge for year

14

2,426

403

2,843

At 31 January 2026

1,749

17,319

13,389

32,457

NET BOOK VALUE

At 31 January 2026

56

9,702

1,611

11,369

At 31 January 2025

70

4,181

2,014

6,265

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.1.26

31.1.25

£

Other debtors

1,000

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.1.26

31.1.25

£

Taxation and social security

8,058

2,108

Other creditors

40,945

21,879

49,003

23,987

8.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN
ONE YEAR

31.1.26

31.1.25

£

Bank loans

5,662

15,224

Amounts falling due in more than five years:

Repayable by instalments

Bank loans more 5 yr by instal

5,662

15,224

9.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

31.1.26

31.1.25

value:

£

1

Ordinary

£1

1

Ordinary B

£1

1

2

10.

RESERVES

Retained

earnings

£

At 1 February 2025

(19,969

)

Profit for the year

29,136

At 31 January 2026

9,167

11.	ULTIMATE CONTROLLING PARTY

The ultimate controlling party is is the directors, Mrs S Robinson and D Hickley.

The following reproduces the text of the report prepared for the directors in respect of the company's annual unaudited financial statements. In accordance with the Companies Act 2006, the company is only required to file a Balance Sheet. Readers are cautioned that the Income Statement and certain other primary statements and the Report of the Directors are not required to be filed with the Registrar of Companies.

As described on the Balance Sheet you are responsible for the preparation of the financial statements for the year ended 31 January 2026 set out on pages three to nine and you consider that the company is exempt from an audit.

In accordance with your instructions, we have compiled these unaudited financial statements in order to assist you to fulfil your statutory responsibilities, from the accounting records and information and explanations supplied to us.

Moss & Co (Direct Accounts) Limited

Rapley House

29 Creek Road

Hayling Island

Hampshire

PO11 9QZ

2 July 2026